Audit preparation

Investor awareness of critical audit matters is “still developing,” though, according to the PCAOB's interim analysis.

The Securities and Exchange Commission voted to adopt amendments to its longstanding auditor independence requirements, relaxing restrictions on relationships between auditors and their clients as part of a deregulatory push by the SEC in recent years.

Auditors should take stock of the lessons learned from the first phase of remote auditing.

Companies are continuing to increase the level of audit committee disclosures in their proxy statements, according to a new report from the Center for Audit Quality and Audit Analytics.

It doesn’t need to be an oxymoron.

The Public Company Accounting Oversight Board updated its research and standard-setting agendas.

An inside look at SAS 142, which aims to help bolster this critical tool in the auditor's toolkit.

The profession's skillset can be applied to much more than just financial statements, according to Julie Bell Lindsay of the Center for Audit Quality.

The AICPA's Dynamic Audit Solution is on track to transform the field; Sue Coffey of the American Institute of CPAs and Erik Asgeirsson of CPA.com offer an update on this ambitious project.

Among the pandemic-related issues covered are how to handle the Paycheck Protection Program and other stimulus efforts.

EY and BF Borgers made good showings for the quarter.

Accountants can start small when it comes to deploying robotic process automation to streamline their workflows.

No matter how perfect the partnership between an audit firm and client may seem, sometimes the partnership doesn’t work out.

The move brings greater efficiency — but still requires careful planning.

The American Institute of CPAs’ Auditing Standards Board has released a new standard for audit evidence for private companies, updating the existing standards in recognition of the increasing role that technology plays in audit procedures.

Real change will involve people, processes and much more beyond just software and hardware.

As the coronavirus pandemic continues, the need for remote audit capabilities remains a prime concern.

The Public Company Accounting Oversight Board released a document Tuesday with information for auditors and audit committees about audits involving cryptoassets, such as Bitcoin and other digital currencies.

The International Auditing and Assurance Standards Board released guidance for auditors to consider when issuing audit reports amid the COVID-19 pandemic.

Some things remain constant for auditors, even when everything else is changing.